ATO/General, Public
Changes to work from home deductions for employees
During the pandemic many employees were mandated to work from home. Post pandemic most employers have continued to allow work...
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ATO/General, Payroll, Public
Employees vs Contractors – Significant new guidance from the ATO
The Australian Taxation Office (ATO) has recently released draft guidance, TR 2022/D3 dealing with employee v contractor classification. This seeks...
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FBT, Public
The FBT exemption for electric vehicles – fully switched on
Legislation has received Royal Assent. Here are all the facts and what it means for Governments and NFPs.
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GST, Public
GST Case: determining the ‘5-year rule’ and ‘passing on’
There are many curiosities within the GST law. Here is our summary of the '5-year rule' and 'passing on' following...
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FBT, Public
FBT & the electric vehicles exemption: the state of play
As at 1 December 2022 legislation implementing the Government's proposal to provide an FBT exemption for certain electric vehicles is...
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GST, Public
GST credits, FBT & Income Tax: the do’s and don’ts this festive season
In the lead-up to the festive season, here is a reminder on what GST credits are available for entertainment expenditure.
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ATO/General, Public
2022-23 Federal Budget: Key measures for NFPs
“A responsible Budget in uncertain times“ – Ministerial media release The Albanese Labor Government has handed down its first Federal...
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Payroll, Public
Member Q&A: salary sacrifice at a Public Benevolent Institution and its impacts
Question I am new to working for a Public Benevolent Institution, and am wondering how salary sacrificed amounts impact the...
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ATO/General, Charities, Eligibility, Public
Member Q&A: Will new activities jeopardise an NFP’s income tax exemption?
Question We are a not-for-profit (NFP) sports club. We currently self-assess that we are income tax exempt. We have the...
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Councils, FBT, Public
Member Q&A: Salary sacrificing Council rates and FBT – how does it work?
Question We are a Council. If we allow our staff to salary sacrifice their Council rates can we apply the...
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FBT, Public
Good News: The FBT exemption for electric vehicles is coming!
On the 29th of June 2022, the Government announced a proposal to provide an exemption for Fringe Benefits Tax (FBT)...
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FBT, Public
Member Q&A: Does the 12 week register method reduce FBT for meal entertainment?
Question Our organisation generally elects to use the 50/50 method in the Division 9A ‘meal entertainment’ provisions of the Fringe...
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